@article{oai:sapporo-u.repo.nii.ac.jp:00001025, author = {成瀬, 継男}, issue = {1}, journal = {経済と経営}, month = {Sep}, note = {P}, pages = {69--79}, title = {会計原則の生成と発展 : AAA原則を中心として}, volume = {4}, year = {1973} }